The Game-Changer Your Major Gift Fundraising Strategy Needs

HERE’S THE TRUTH: Your most sophisticated donors are already thinking about gift bunching. The question is: are you ready to have that conversation with them?

If you’re a nonprofit leader or development professional, the 2026 tax landscape has fundamentally shifted. The One Big Beautiful Bill Act (OBBBA) has introduced changes that make understanding gift bunching not just helpful, but essential for anyone serious about major donor cultivation.

At Bridge Philanthropic Consulting, we’ve spent over 800 years in combined experience helping organizations raise more than $2 billion for our clients. We’ve seen tax strategies come and go, but gift bunching? This one’s here to stay: and it’s a strategic play that can transform your donor relationships.

Let’s break it down.

What Exactly Is Gift Bunching?

Gift bunching is beautifully simple in concept: instead of spreading charitable donations evenly across multiple years, donors concentrate several years’ worth of giving into a single tax year.

Why? To exceed the standard deduction threshold and maximize itemized deductions.

Here’s how it works in practice:

• Traditional giving: A donor gives $15,000 annually to charity but can’t itemize because their total deductions fall below the standard deduction

• Bunched giving: That same donor consolidates three years of giving: $45,000: into one year, pushing their itemized deductions well above the standard deduction

• The result: Significant tax savings while maintaining the same overall charitable impact

“When we help our clients understand gift bunching, we’re not just talking about tax optimization,” says Dwayne Ashley, CEO and Founder of Bridge Philanthropic Consulting. “We’re talking about empowering donors to give more strategically: which ultimately means more resources flowing to the missions that matter.”

The 2026 Tax Changes You Need to Know

The OBBBA introduced two critical changes that make gift bunching even more relevant:

The 0.5% AGI Floor for Itemizers

As of January 1, 2026, itemizers now face a 0.5% floor on their Adjusted Gross Income (AGI) before charitable deductions kick in. This means donors need to clear that threshold before their charitable giving starts reducing their taxable income.

The 35% Cap for High Earners

For your ultra-high-net-worth (UHNW) donors, there’s now a 35% cap on charitable deductions. This is where strategic planning becomes absolutely critical.

What does this mean for your major gift fundraising?

• Donors who previously itemized comfortably may now need to bunch to see tax benefits

• High-net-worth donors need more sophisticated strategies to maximize their philanthropic impact

• The timing of gifts matters more than ever

  

Donor-Advised Funds: The Perfect Vehicle for Gift Bunching

If gift bunching is the strategy, Donor-Advised Funds (DAFs) are the delivery mechanism that makes it all work seamlessly.

Here’s why DAFs are a game-changer for bunching:

• Immediate tax deduction: Donors receive the full tax benefit in the year they contribute to the DAF

• Flexible grantmaking: Donors can recommend grants to their favorite charities on their own timeline: maintaining steady support even in “non-bunching” years

• Investment growth: Assets in DAFs can grow tax-free, potentially increasing the total amount available for charitable giving

• Simplified record-keeping: One contribution, one receipt, countless grants

Consider this scenario: A couple typically gives $20,000 annually to various nonprofits. By bunching three years of gifts ($60,000) into a DAF in one year, combined with $15,000 in SALT deductions an $10,000 in mortgage interest, their total itemized deductions reach $85,000, well above the standard deduction. The potential tax savings? Substantial.”

The beauty of a DAF strategy is that your organization doesn’t have to wait,” notes Dwayne Ashley. “You can receive a major gift today while the donor maintains the flexibility to support you consistently over time. It’s a win-win that builds trust and deepens the relationship.”

The Strategic Play: Donating Appreciated Assets

Here’s where things get really interesting for your major donors.

When donors give appreciated assets: like stocks that have grown significantly in value: directly to charity or into a DAF, they can:

• Avoid capital gains taxes entirely on the appreciation

• Claim the full fair market value as a charitable deduction

• Maximize their philanthropic impact without liquidating investments

For donors sitting on significant stock gains, this is often the most tax-efficient way to give. And when combined with gift bunching? The benefits multiply.

Here’s what this looks like in practice:

• Donor purchased stock 10 years ago for $50,000

• Today, it’s worth $200,000

• If sold, they’d owe capital gains tax on $150,000 in gains

• By donating directly, they skip the tax bill AND get a $200,000 deduction

This isn’t just tax planning: it’s strategic philanthropy that amplifies impact.

Why This Matters for Your Nonprofit: Becoming a Strategic Advisor

Here’s the paradigm shift we want you to embrace: When you help a donor save on taxes, you build deeper trust.

The nonprofits that thrive in this new landscape aren’t just asking for gifts: they’re partnering with donors on their entire philanthropic journey. They’re having sophisticated conversations about timing, vehicles, and impact.

This is what we call philanthropic advisory services, and it’s where the magic happens.

Five ways to position your organization as a strategic partner:

1. Educate your board and development team on gift bunching and DAF strategies

2. Train your gift officers to identify donors who might benefit from bunching conversations

3. Partner with donor advisors and wealth managers to coordinate major gift timing

4. Create materials that explain these strategies in accessible language

5. Time your asks strategically around donors’ financial planning cycles

The Bridge Philanthropic Consulting Difference

We understand that navigating these high-level donor conversations can feel daunting. That’s exactly why organizations partner with us.

With 800 years of combined experience and a proven track record of raising more than $2 billion for our clients, we bring:

• Demonstrated success in securing meetings with UHNW prospects

• Strategic guidance on positioning your organization as a philanthropic partner

• Expertise in closing gifts through sophisticated giving vehicles

“Every donor conversation is an opportunity to deepen trust and expand impact,” says Dwayne Ashley. “When your organization can speak intelligently about gift bunching, DAFs, and appreciated asset strategies, you’re not just a charity asking for money: you’re a partner in the donor’s philanthropic vision.”

Your Next Steps

The 2026 tax changes aren’t going away. Your major donors are already thinking about how to optimize their giving. The question is whether your organization will be part of that conversation: or watching from the sidelines.

Ready to elevate your major gift fundraising strategy?

Visit bridgephilanthropicconsulting.com to learn how we can help you navigate these complex donor conversations and position your organization for transformational gifts.

Together, we’re not just raising funds: we’re building movements that create systemic change.

 

BPC adheres to the highest ethical standards in its work as members of the Association of Fundraising Professionals, Association of African-American Development Officers, and the Giving Institute.